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Section 14714 Section 15614 Section 1447 Section 1197 Addition to Income7

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 187/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

156 of the Act is purely a legal issue and the facts qua the issue which are available on the appeal before the Bench . Since the non-mentioning of computer generated document identification number in the assessment order as well as in the demand notice goes to the root of the matter which is not curable and therefore

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. RE-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONH vs. INCOME TAX OFFICER, WARD-2, SHILLONG